[专业英语]注册会计考试常见英语单词辅导 [复制链接]

1.交易性金融资产 Trading financial assets QkW'tU\^  
2.一年内到期的非流动资产 non-current asset（expire in a year） 3 V>$H\H  
3.可供出售的金融资产 available-for-sale financial assets（AFS） <F;+A{M)  
4.持有至到期投资 held-to-maturity investment （HTM） m&gB;g3:  
5.生产性生物资产 capitalized Biological assets Uc'}y!R  
6.开发支出 R&D expense （research and development） 0V21_".S  
7.专项应付款 专项accounts payable 7`&ISRU4  
8.预计负债 accrued liability {7@*cBqN  
9.库存股 treasury stock B(94;,(  
10.资产减值损失 Assets Impairment loss ^.\O)K {h  
11.对联合企业和合营企业的投资收益 ^r(My}  
investment income of joint-venture and partnership _8 |X820  
12.非流动资产处置损失 disposal loss on non-current liability kaB4[u  
13.基本每股收益 basic EPS（earnings per share） X~c?C-fV  
14.稀释每股收益 diluted EPS（earnings per share） 3Cc#{X-+  
15.非流动负债 non-current liability